All Agencies, Latest Month All Agencies, Current FY Geographic Distribution
of Convictions for
All Agencies, FY 2014
Prosecution Report
Not Available
5 Prosecutions
in Fiscal Year 2014
1 Conviction
in August 2014
7 Convictions
in Fiscal Year 2014

CITE

    26 USC Sec. 7207                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7207. Fraudulent returns, statements, or other documents

STATUTE

      Any person who willfully delivers or discloses to the Secretary
    any list, return, account, statement, or other document, known by
    him to be fraudulent or to be false as to any material matter,
    shall be fined not more than $10,000 ($50,000 in the case of a
    corporation), or imprisoned not more than 1 year, or both. Any
    person required pursuant to section 6047(b), section 6104(d), or
    subsection (i) or (j) of section 527 to furnish any information to
    the Secretary or any other person who willfully furnishes to the
    Secretary or such other person any information known by him to be
    fraudulent or to be false as to any material matter shall be fined
    not more than $10,000 ($50,000 in the case of a corporation), or
    imprisoned not more than 1 year, or both.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87-792, Sec.
    7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91-172, title I, Sec.
    101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-603,
    Sec. 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97-248, title
    III, Sec. 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98-369, div.
    A, title IV, Sec. 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L.
    100-203, title X, Sec. 10704(c), Dec. 22, 1987, 101 Stat. 1330-463;
    Pub. L. 105-277, div. J, title I, Sec. 1004(b)(2)(E), Oct. 21,
    1998, 112 Stat. 2681-890; Pub. L. 107-276, Sec. 6(d), Nov. 2, 2002,
    116 Stat. 1933.)

AMENDMENTS

      2002 - Pub. L. 107-276 substituted "pursuant to section 6047(b),
    section 6104(d), or subsection (i) or (j) of section 527" for
    "pursuant to subsection (b) of section 6047 or pursuant to
    subsection (d) of section 6104".
      1998 - Pub. L. 105-277 struck out "or (e)" after "subsection
    (d)".
      1987 - Pub. L. 100-203 inserted reference to subsec. (e) of
    section 6104.
      1984 - Pub. L. 98-369 struck out "or (c)" after "subsection (b)".
      1982 - Pub. L. 97-248 substituted "$10,000 ($50,000 in the case
    of a corporation)" for "$1,000" wherever appearing.
      1980 - Pub. L. 96-603 substituted "subsection (b) or (c) of
    section 6047 or pursuant to subsection (d) of section 6104" for
    "sections 6047(b) or (c), 6056, or 6104(d)".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".
      1969 - Pub. L. 91-172 substituted "sections 6047(b) or (c), 6056,
    or 6104(d)" for "section 6047(b) or (c)".
      1962 - Pub. L. 87-792 inserted sentence providing that any person
    required pursuant to section 6047(b) or (c) to furnish any
    information to the Secretary or any other person who willfully
    furnishes to the Secretary or such other person any information
    known by him to be fraudulent or to be false as to any material
    matter shall be fined not more than $1,000, or imprisoned not more
    than 1 year, or both.
                     EFFECTIVE DATE OF 2002 AMENDMENT
      Pub. L. 107-276, Sec. 6(h)(3), Nov. 2, 2002, 116 Stat. 1934,
    provided that: "The amendment made by subsection (d) [amending this
    section] shall apply to reports and notices required to be filed on
    or after the date of the enactment of this Act [Nov. 2, 2002]."
                     EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by Pub. L. 105-277 applicable to requests made after
    the later of Dec. 31, 1998, or the 60th day after the Secretary of
    the Treasury first issues the regulations referred to in section
    6104(d)(4) of this title, see section 1004(b)(3) of Pub. L. 105-
    277, set out as a note under section 6104 of this title.
                     EFFECTIVE DATE OF 1987 AMENDMENT
      Amendment by Pub. L. 100-203 applicable to returns for years
    beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in
    case of applications submitted after July 15, 1987, or on or before
    July 15, 1987, if the organization has a copy of the application on
    July 15, 1987, see section 10704(d) of Pub. L. 100-203, set out as
    a note under section 6652 of this title.
                     EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 applicable to obligations issued
    after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
    out as a note under section 62 of this title.
                     EFFECTIVE DATE OF 1982 AMENDMENT
      Amendment by Pub. L. 97-248 applicable to offenses committed
    after Sept. 3, 1982, see section 329(e) of Pub. L. 97-248, set out
    as a note under section 7201 of this title.
                     EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-603 applicable to taxable years beginning
    after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as
    a note under section 6033 of this title.
                     EFFECTIVE DATE OF 1969 AMENDMENT
      Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
    101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
    under section 4940 of this title.
                     EFFECTIVE DATE OF 1962 AMENDMENT
      Amendment by Pub. L. 87-792 applicable to taxable years beginning
    after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a
    note under section 22 of this title.
                              ANNUAL REPORTS
      Pub. L. 110-428, Sec. 2(e), Oct. 15, 2008, 122 Stat. 4840,
    provided that: "The Secretary of the Treasury shall annually submit
    to Congress and make publicly available a report on the filing of
    false and fraudulent returns by individuals incarcerated in Federal
    and State prisons. Such report shall include statistics on the
    number of false and fraudulent returns associated with each Federal
    and State prison."
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